Net Salary Calculator
Compute net salary from gross by deducting Brazilian INSS and IRRF (2024 tables). Considers dependents.
- Gross
- − INSS
- − IRRF
- − Other
- Net
- FGTS (not deducted)
How is net salary computed?
We start from the gross salary and take out the INSS (via the progressive table), the IRRF (which applies to the salary after INSS is removed) and any other deduction, such as transport voucher, health plan or union dues.
Each dependent shaves R$189.59 off the IRRF base. The FGTS, on the other hand, is the employer's responsibility and gets deposited separately, with nothing coming out of the salary.
The figures follow the 2024 tables, so always check the values currently in force.
How the CLT net paycheck is built
In a Brazilian CLT employment contract, the net salary is what remains after two mandatory federal deductions are subtracted from the gross: INSS (social security) and IRRF (withholding income tax). The chain is sequential — INSS is computed first over the gross, then IRRF is computed over the base gross − INSS − (dependents × R$ 189.59). The formula is net = gross − INSS − IRRF − other, where "other" covers optional items such as transport voucher (VT, capped at 6% of gross), meal voucher (VR/VA co-pay), private health insurance, union dues and pension contributions.
INSS in 2024 is progressive across four brackets: 7.5% up to R$ 1,412.00; 9% up to R$ 2,666.68; 12% up to R$ 4,000.03; 14% up to the ceiling of R$ 7,786.02. Earnings above the ceiling do not pay extra INSS. IRRF then applies five brackets: exempt up to R$ 2,259.20; 7.5%; 15%; 22.5%; and 27.5% above R$ 4,664.68, each with a fixed deduction. Example: a R$ 4,000 gross yields roughly R$ 366 INSS, an IRRF base of R$ 3,634, IRRF around R$ 105 and a net close to R$ 3,529.
Brazilian context: paycheck vs. total cost
FGTS (8% on top of gross) and the employer's INSS share (around 20%) are not withheld from the employee — they sit outside the paycheck. The employee only sees INSS and IRRF on the holerite. Dependents (children, spouse without income) reduce the IRRF base by R$ 189.59 each per month, which can tip a worker into a lower bracket. The 13th salary and vacation pay are taxed separately at the same INSS/IRRF tables.
Find out your net salary
The gap between gross salary and what actually lands in the account at month's end confuses a lot of people. This calculator starts from the gross and subtracts what the law requires, namely social security and income tax, to reach the real net salary, the one you receive in practice.
It applies the current progressive tables for those two taxes and takes into account the number of dependants, which lowers the income-tax base. You can check the payslip, compare job offers by net value (which is what matters in the end) or plan the budget with the right number.
Nothing you type is saved, because the calculation happens in your own browser. A solid reference for understanding how much of the gross salary really remains after the mandatory deductions.
Frequently asked questions
Why is the IRRF base lower than the gross?
Are VR and VT taxed?
Does this calculator include FGTS?
Read more on this
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The results provided by this tool are for general informational and educational purposes only and do not constitute professional, financial, medical, legal, tax or accounting advice. Always confirm important decisions with a qualified professional and official sources.